The deduction standard of advertising fee is as follows: 1, which is 15% of sales (business) income in the current year, and the excess is carried forward to the following years; 2. The pre-tax deduction of advertising fees of ordinary companies needs to be based on their annual sales, and 15% of annual sales is used as the pre-tax deduction fee of advertising fees; 3. For companies in some special industries, such as medical care, skin care products and skin care products, 30% of their annual sales should be deducted.
What is the punishment for posting small advertisements indiscriminately?
1. It is illegal to post small advertisements at will. Anyone suspected of damaging public or private property may be detained and fined.
2. According to the relevant provisions of Article 49 of the Law of People's Republic of China (PRC) on Public Security Administration Punishment, anyone who steals, swindles, robs, extorts or intentionally damages public or private property shall be detained for more than five days and less than ten days, and may be fined less than 500 yuan; If the circumstances are serious, he shall be detained for more than 10 and less than 15, and may also be fined less than 1000 yuan.
Third, small advertisements are called "psoriasis" in cities. If you post it at will, it will destroy the city appearance and environment, which is not conducive to creating a civilized, orderly, clean and beautiful urban environment. In addition, more importantly, small advertisements are posted without approval, and the information they distribute has security risks.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 7 of the Advertising Law of People's Republic of China (PRC) stipulates that the advertising industry organizations shall, in accordance with the provisions of laws, regulations and articles of association, formulate industry norms, strengthen industry self-discipline, promote industry development, guide members to engage in advertising activities according to law, and promote the integrity construction of the advertising industry.